What was Eru Illuvatar's tax policy?

Let's turn this into a LotR lore thread instead.

Stupid question but can someone explain to me what the Silmarils were exactly? Were they just fancy gems or did they have magic powers? They had the light of those trees or whatever but I'm really unsure of what that even means.

probably the same as medieval england.

>>85144476
There's a prophecy which states that after the final battle of the world (Dagor Dagorath) the silmarils will be recovered and broken, bringing the two trees back. Other than that I don't think they do anything. They are remnants of the trees and are valuable for that purpose.

>>85144476
>What?
Wierd indestructible super chrystals containing the last light of the two trees
>Fancy gems or magic power?
For the most part fancy gems, they glow though, even through other matter and can be seen from very far away
>What it means?
Just a random object to channel Elvish/Manish/Valar greed, remember, LOTR is at the core a moral tale.

>>85144476
Do elves have souls? And dwarves? When elves are respawned in the Halls of Mandos is just their body or their spirit?

>>85144476
It's been a long time since I read that stuff, but I think they basically contained some of the original light and energy from the creation of the world. To use a Narnia reference, they contain "deep magic from the dawn of time."